Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
438AExtension of section 438 to loans by companies controlled by close companies
Summary
This section brings within the scope of the close company charge to tax on loans to participators a case...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.